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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Pengaruh Tekanan Sosial dan Budaya Organisasi Terhadap Budgetary Slack dengan Religiusitas Sebagai Pemoderasi Darmawan, Rizky Budi; Supramono; Indarto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7904

Abstract

The problem that arises is Budgetary slack in the DPUPR of Grobogan Regency for the past few years. This can occur allegedly due to social pressure and organizational culture that can influence Budgetary slack. Therefore, from the background above, the author wants to re-examine the influence of social pressure and organizational culture related to budget preparation that creates budget slack. The purpose of this study is to analyze the influence of social pressure and organizational culture related to budget preparation that creates budget slack with religiosity as a moderator. The population used in this study were all employees of the Public Works and Spatial Planning Agency of Grobogan Regency, totaling 86 people. The sample selection used purposive sampling. The sample used was 72 employees of the Public Works and Spatial Planning Agency of Grobogan Regency. The analysis tool used is the quantitative analysis method, namely structural equation modeling. Based on the results of the study, social pressure and organizational culture have a positive and significant effect on Budgetary slack. Religiosity moderates the influence of social pressure and organizational culture on Budgetary slack.
Co-Authors aenul asfia Agung Wibowo Akbar, Savira Ana Fauziah Anjari, Adzkia Puspa anto, erli puji Ardiani Ika Sulistyawati Arief Widodo Atika Atika Bambang Suteng Sulasmono Beta Ubaya Nindya Chaeriyah, Iqra Cholillah, Syifa Christine Gracia Setyawati Cindy Christine Nanna Darmawan, Rizky Budi Della Gracia Yudistya Putri Denia Maulani Diah Yudhawati Donny Kurniawan Eko Suseno HR Matruty Erpina Desy Desy Sihombing Erwin Mulyana, Erwin Fauzan, Irfan Hadi Handayani, Laras Ayu Fitri Handita Sari Handita Sari, Handita Hari Sunarto Hellenikapoulos , Maria Hilda Saranita Momongan, Hilda Saranita Holisah, Ika Nur Indarto Intiyas Utami Ira Ardianing Saputri Isnadia, Inggit JT Lobby Loekmono Jubelina Jubelina Krisnata Dwi Suyanto Kusdianto, Sholeh Lestari, Dini Egi Lestari, Nur Fitriani Putri Lestari, Rohmini Indah Marisa Wandita Masruri, M. Anwar Meylani Aljeinie Tijow, Meylani Aljeinie Mulyana, Muhammad Ugi Nasution, Armansyah Niati, Atikah Indah Noventris Ratnawati Radja Novriyanthi Taungke, Novriyanthi Nurasila, Ersah Nurhayati, Immas Nurmaalasari, Siti Nurmala Sari Prasetyowati, Riris Aishah Putra, Riki Ade Rahmawati, Rinrin Ramadan, Dicky Ramadhanty, Dini Ramania, Yosepphira Intan Permata Rasiman Rasiman Renea Shinta Aminda Rietveld, Piet Sari, Anita Mustika Sari, Dewi Mesta Septianti, Ajeng Sholahuddin, Mohammad Siti Maamarah, Siti Sobari Sobari Sucahyo Suhendri Suhendri Sunardi Sunardi Sunardi Sunardi Sundara, Revan Julian Theresia Woro Damayanti Titing Suharti Verni Asvariwangi Wina Meilia Waspadiana Handoko, Wina Meilia Waspadiana Wulan, Dara Ratna Yaqin, Fahlevi Ainul Yuwono, Prapto